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Based on the facts and exhibits presented, the Property Tax
Appeal Board hereby finds a reduction in the assessment of the
property as established by the Lake County Board of Review is
warranted. The correct assessed valuation of the property is:
Docket No. Parcel No. Land Impr. Total
05-00319.001-R-1 09-34-402-039 36,018 173,876 209,894
06-00422.001-R-1 09-34-402-039 42,436 163,086 205,522
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Christine J. Deviney
DOCKET NO.: 05-00319.001-R-1 and 06-00422.001-R-1
PARCEL NO.: 09-34-402-039
The parties of record before the Property Tax Appeal Board are Christine J. Deviney, the appellant, by attorney Jay J. Glenn of Bannockburn, Illinois and the Lake County Board of Review by Assistant State's Attorney Karen D. Fox.
The Property Tax Appeal Board conducted a consolidated hearing involving the 2005 and 2006 property tax appeals for the subject property under Docket Nos. 05-00319.001-R-1 and 06-00422.001-R-1. Due to the commonality of the appeals, the Property Tax Appeal Board will issue a consolidated decision for these appeals in accordance with the Official Rules of the Property Tax Appeal Board, Section 1910.78 (86 Ill. Admin. Code, Sec. 1910.78).
The subject lakefront property consists of a 52,272 square foot lot located in Lake Barrington, Wauconda Township, Lake County, Illinois. The lot has been improved with a one and three-quarter-story frame and masonry single-family dwelling constructed in 1986. The dwelling contains 3,448 square feet of living area.1 Features of the home include central air-conditioning, two fireplaces, a full 3,073 square foot walkout basement of which 2,622 square feet is finished, and a three-car attached garage.
At the start of the hearing, the "Board of Review Notes on Appeal" were orally amended by the Assistant State's Attorney. The 2005 and 2006 improvement assessments of the subject property were reduced to $173,876 and $163,086, respectively, with no change in the land assessment; these changes would then result in total assessments of $209,894 and $205,522, respectively, for 2005 and 2006.
1 Testimony reflected a recent measurement of the property. Appellant had no data to refute the board of review's evidence of living area square footage.